Table of contents
Recognition versus Disclosure: The Case of Land and Buildings’ Revaluations
Kamran Ahmed, A. John Goodwin, Kim R. SawyerThis study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast…
NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments
Helen Bishop, Michael Bradbury, Tony van ZijlWe assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies…
A Variance‐Ratio Test of the Random Walk Hypothesis for the New Zealand Share Market: 1980‐2001
Peter Humphrey, David LontThis paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using…
Liberal Education ‐ Is it of Value to Practicing Accountants in New Zealand?
Sue Malthus, Carolyn FowlerDuring the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and…
Board Composition and the Value of New Zealand Companies
Duncan Orr, David Emanuel, Norman WongThis study examines the relationship between board composition and firm value, and the extent to which this relationship may be affected by a company’s investment opportunity set…
The Role and Status of Accounting and Accountants in an Australian Government Trading Enterprise: A Stakeholder Approach
Sujatha Perera, Jill McKinnon, Graeme HarrisonThis paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen